,,ii  #aag? ,,congress  #a/ ,session    
,s4 #aiei  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,june #g1 #bjba,mr4    
,k5n$y introduc$ ! foll[+ bill2 :i* 0   
read twice & ref]r$ to ! ,committee on  
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to increase ! age 
= requir$ m&atory di/ributions f        
retirem5t acc\nts1 & = o!r purposes4    
#a4 ,%ort title ,?is ,act may be cit$ z 
! ,keep+ ,y\r ,retirem5t ,act ( #bjba4  
#b4 ,increase 9 age = requir$ beg9n+    
date = m&atory di/ributions  7a7 ,9     
g5]al ,section #dja7;a77#i77;,c77i77,i7 
( ! ,int]nal ,rev5ue ,code ( #aihf is   
am5d$ by /rik+ age #gb & ins]t+ age #ge4
  7b7 ,sp\se b5efici>ies2 special rule =
 own]s ,subp>agraphs 7,b77iv77,i7 &     
7,c77ii77,i7 ( section #dja7;a77#i7 ( ! 
,int]nal ,rev5ue ,code ( #aihf are ea*  
am5d$ by /rik+ age #gb & ins]t+ age #ge4
  7c7 ,con=m+ am5dm5t ,! la/ s5t5ce (   
section #djh7;b7 ( ! ,int]nal ,rev5ue   
,code ( #aihf is am5d$ by /rik+ age #gb 
& ins]t+ age #ge4  7d7 ,effective date  

,! am5dm5ts made by ?is section %all    
apply to di/ributions requir$ to be made
 aft] ,decemb] #ca1 #bjba1 ) respect to 
individuals :o atta9 age #gb aft] su*   
date4